ProfiT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ProfiT
Largest movements
- Cash +€87,144
up €87,144 (+89.4%), from €97,477 to €184,621
mainly Net result for the year (+€74,918) and Tax, wage and social debts (+€6,971)
- Receivables within one year +€2,517
up €2,517 (+13.5%), from €18,663 to €21,180
of which Trade receivables: +€4,274
- Deferred charges and accrued income -€2,305
down €2,305 (-47.8%), from €4,821 to €2,516
- Reserves +€74,918
up €74,918 (+77.7%), from €96,460 to €171,378
- Tax, wage and social debts +€6,971
up €6,971 (+87.7%), from €7,950 to €14,921
- Other debts +€5,129
up €5,129 (+30.6%), from €16,786 to €21,916
- Gross operating margin +€4,347
up €4,347 (+4.5%), from €96,332 to €100,679
- Financial charges -€2,039
down €2,039 (-35.1%), from €5,813 to €3,774
- Taxes +€1,540
up €1,540 (+8.2%), from €18,743 to €20,284
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,824 | €211,728 | +€86,904 | +69.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,863 | €3,411 | -€452 | -11.7% |
| Tangible fixed assets | 22/27 | €3,143 | €2,691 | -€452 | -14.4% |
| Plant, machinery and equipment | 23 | - | €393 | +€393 | |
| Furniture and vehicles | 24 | €3,143 | €2,298 | -€845 | -26.9% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €120,961 | €208,317 | +€87,356 | +72.2% |
| Amounts receivable within one year | 40/41 | €18,663 | €21,180 | +€2,517 | +13.5% |
| Trade receivables | 40 | €16,906 | €21,180 | +€4,274 | +25.3% |
| Other amounts receivable | 41 | €1,757 | €0 | -€1,757 | -100.0% |
| Cash at bank and in hand | 54/58 | €97,477 | €184,621 | +€87,144 | +89.4% |
| Deferred charges and accrued income | 490/1 | €4,821 | €2,516 | -€2,305 | -47.8% |
| Total equity and liabilities | 10/49 | €124,824 | €211,728 | +€86,904 | +69.6% |
| Equity | 10/15 | €98,960 | €173,878 | +€74,918 | +75.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €96,460 | €171,378 | +€74,918 | +77.7% |
| Distributable reserves | 133 | €96,460 | €171,378 | +€74,918 | +77.7% |
| Amounts payable | 17/49 | €25,864 | €37,849 | +€11,986 | +46.3% |
| Amounts payable within one year | 42/48 | €25,323 | €37,424 | +€12,101 | +47.8% |
| Trade debts | 44 | €586 | €587 | +€1 | +0.2% |
| Suppliers | 440/4 | €586 | €587 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €7,950 | €14,921 | +€6,971 | +87.7% |
| Taxes | 450/3 | €7,950 | €14,921 | +€6,971 | +87.7% |
| Other amounts payable | 47/48 | €16,786 | €21,916 | +€5,129 | +30.6% |
| Accrued charges and deferred income | 492/3 | €541 | €425 | -€116 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €1,380 | +€254 | +22.6% |
| Other operating charges | 640/8 | €270 | €399 | +€129 | +47.7% |
| Gross operating margin | 9900 | €96,332 | €100,679 | +€4,347 | +4.5% |
| Operating profit (loss) | 9901 | €94,936 | €98,900 | +€3,964 | +4.2% |
| Financial income | 75/76B | €5 | €75 | +€70 | +1370.8% |
| Recurring financial income | 75 | €5 | €75 | +€70 | +1370.8% |
| Financial charges | 65/66B | €5,813 | €3,774 | -€2,039 | -35.1% |
| Recurring financial charges | 65 | €5,813 | €3,774 | -€2,039 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €89,128 | €95,202 | +€6,073 | +6.8% |
| Income taxes | 67/77 | €18,743 | €20,284 | +€1,540 | +8.2% |
| Profit (loss) for the period | 9904 | €70,385 | €74,918 | +€4,533 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,385 | €74,918 | +€4,533 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.